Publications

 In fulfilment of its main objective i.e. the advancement in the education and practice of taxation in Malta, the Malta Institute of Taxation is continually investing huge resources in the publication of authoritative books and manuals covering all spheres of taxation in Malta.

When one considers that book publication, even on popular subjects, is rarely a financially viable venture, one can appreciate that the publication of literature on anything to do with taxation would never see the light of day were it not for the readiness of the Institute to invest all its resources towards this aim.

To-date the Institute has financed and published two major works on taxation in Malta, namely:

  • • Direct Taxation Manual – Published 2010
  • • Indirect Taxation Manual  – Duty on Documents and Transfers Act – Published 2013

Apart from the above, our Institute provided the human resources and collaborated with the Malta Tax authorities  in the publication of the following publications:

  • • the Decisions of the Board of Special Commissioners – Direct Taxation – 2 volumes so far
  • • the Decisions of the Court of Appeal – Direct Taxation – 6 volumes so far
  • • the Decisions of the Court of Appeal – Vat Cases – 4 volumes so far.

The Institute also contributed to the following publications by the Confédération Fiscale Européenne:

  • • 50th  Anniversary Publication – Special Focus – Taxpayer’s rights – Published 2009
  • • The Taxpayer and the Electronic Age – Published 1999

Future Publication

Our Institute is always considering new publications on all issues relating to taxation.  It is also willing to collaborate with third parties in similar ventures.  So we are always happy to receive suggestions on, and request for assistance towards new publications.

Purchase the above books.

For further details about any of the above publications and their availability for sale, please visit our online store  http://maintax.org/online-store/

OUR LATEST PUBLICATION

MALTA INSTITUTE OF TAXATION

NEW TAX PUBLICATION

SIXTY YEARS OF INCOME TAX APPEALS

DIGEST OF 500 TAX DECISIONS

 

  • Target date for publication: late February 2015
  • Of particular interest to: lawyers, notaries, accountants and students
  • Publication: single Volume; c 375 pages
  • Content classified under 48 topics
  • Price: Euro100. Reduced price for members of the Institute and its students: Euro75
  • Order and delivery: direct to and from the offices of the Malta Institute of Taxation

order form (Autosaved)

 Send your order and remittance to: Malta Institute of Taxation, 66, Mosta Road, Attard, ATD1430

 

Direct Taxation Manual – The Income Tax Acts

The Direct Taxation Manual is divided into 26 Chapters, each dealing with a specific topic.  Some topics have required splitting up over more than one Chapter owing to their complexity and the required detailed treatment.  A measure of overlapping between the Chapters in inevitable, but an effort has been made to deep this to the minimum necessary to save the integrity of each Chapter.

Topics dealt with include the territorial boundaries of the tax, the distinction between capital and income, the taxation of the self employed and of employment income, questions relating to corporate income and its taxation, arrangements regarding tax accounting and company distributions, double taxation relief, tax planning, the E.U. factor in taxation, payment and collection of the tax and liability to penalties.  Sectorial interests such as agricultural income, business of insurance profits and Venture Capital Funds are also given due attention.

The authors of the various Chapters are among the leading tax practitioners in Malta.

Price: € 200.

http://maintax.org/online-store/

 Indirect Taxation in Malta – VAT in the Court of Appeal

The Institute is pleased to announce its latest publication regarding Indirect Taxation in Malta. This is a study of how VAT has fared in the Court of Appeal. Included are relevant decisions delivered by other Courts as well as decisions on C.E.T. and the long obsolete precursor of VAT, namely the Expenditures Levy.

The publication is divided into two parts: the first gives an overview of the decisions, while the second provides an annotated summary of the cases. Both parts are divided into nine sections dealing with various aspects reviewed by the Court.

Price: € 35.  Students attending MIT Professional Certificate in Taxation:  €30.

http://maintax.org/online-store/

Indirect Taxation Manual  – Duty on Documents and Transfers Act (CAP 364)

Of particular interest to: lawyers, notaries, accountants, students and any person buying, selling or inheriting immovable property or marketable securities.

Publication: single Volume; c 240 pages; c 115,000 words; 15 Chapters.

Contents

  1. Sources and origins of the Duty on Documents & Transfers Act.
  2. Detailed examination and explanation of the provisions of the DDTA, with ample cross references and examples.
  3. Case law and precedents.
  4. Tabular Statement – the DDTA at a glance.
  5. A look at foreign legislation.
  6. c 450 Index references.

Price: € 80. Reduced price for members of the Institute and students: € 60.

http://maintax.org/online-stor

 INDIRECT TAXATION IN MALTA – VALUE ADDED TAX IN THE COURT OF APPEAL

Of particular interest to : Lawyers, Accountants and students

Publication: Single Volume, c145 pages

Contents:    

General Overview

    1. Introduction
    2. Case Law and Precedents
    3. Legal Interpretation
    4. Case Law Analysis

 

Overview of Decisions

    1. Accounts, Records and Audit
    2. Discretionary Powers
    3. Fact or Law
    4.  Formalities, Procedure and Jurisdiction
    5. Interpretation
    6. Motivation of Decisions
    7. Constitutional, Human Rights, etc.
    8. Onus of Proof

 

The TAX Cases Analysed

  • • (Same order as above)

Price: €35 for non-members – €30 reduced price for members and students

Order and delivery: direct to and from the offices of the Malta Institute of Taxation

Further Details